$.$ April $1,2018,$ LLM Shop purchased a machine asset costing $$2,000,000$ with a salvage value of $$200,000$ and an estimated life of $5$ years using the sum$-$of$-$the$-$year method.

January $1,2020,$ LLM decided to revise estimated remaining life of $4$ years and the salvage value of $$0.$

January $1,2021,$ LLM decided to change the depreciation method to straight$-$line method.

March $31,2022,$ LLM decided to sell this plant asset for $$239,000.$

Required :

$(1).$ Prepare the depreciation entry for $2018/12/31.$

$(2).$ Prepare the depreciation entry for $\frac{2019}{12}\frac{?}{31}.$

$(3).$ Prepare the depreciation entries for $2020/12/31.$

$(4).$ Prepare the depreciation entries for $2021/12/31.$

$(5).$ Prepare the sale entries for $\frac{2022}{3}\frac{?}{31}$